Service tax non-requirement on lighthouse light-dues: past practice of non-levy removes obligation to pay for specified prior period.
The Central Government directs that service tax on light-dues collected under the Lighthouse Act during a specified prior period, which was not levied due to a prevailing practice, shall not be required to be paid, thereby waiving the historical obligation for that period while leaving taxability outside that period unaffected.

Interest rate under section 73B reduced, replacing the prior rate; change effective upon assent to the Finance Bill.
Prescribes a reduction in the rate of interest under section 73B of the Finance Act, 1994 by substituting "eighteen per cent." with "fifteen per cent." in the principal service tax notification, with the amendment to come into force on the day the Finance Bill, 2016 receives Presidential assent.

Interest under section 75: higher rate for tax collected but unpaid, lower rate for other delayed payments.
Prescribes rates of simple interest for delayed payment of service tax under section 75 of the Finance Act, 1994, superseding the 2014 notification. It distinguishes between amounts collected as service tax but not paid by the due date and other delayed payments, fixing a higher simple interest rate for the collected-but-unpaid situation and a lower rate for other delays. The notification becomes effective upon assent to the Finance Bill, 2016, and applies prospectively except as to past actions.

Swachh Bharat Cess applicability extended by applying prior service tax notification provisions mutatis mutandis to the cess.
The notification provides that the provisions of Notification No. 30/2012 - Service Tax shall be applicable mutatis mutandis for the purposes of the Swachh Bharat Cess, importing the earlier notification's definitions, chargeability and compliance mechanisms into the cess under delegated powers in the Finance Act.

Swachh Bharat Cess applicability clarified: leviable on taxable services from mid-November with valuation and exemption rules.
Swachh Bharat Cess is leviable on taxable services from 15th November, 2015, but the notification exempts any amount exceeding the cess calculated at the prescribed effective rate. The cess is not leviable on services exempt from or not chargeable to service tax. Levy is limited to the percentage of taxable value specified for particular services in the referenced notification, and taxable value for the cess is determined under the Service Tax (Determination of Value) Rules, 2006.

Service tax relief: retrospective non payment directed for bank agent remittance services under specified past practice.
The central government directs that service tax otherwise payable on services provided by Indian banks or other agents to Money Transfer Service Operators in relation to remittance of foreign currency from outside India to India for the period 1 July 2012 to 13 October 2014 shall not be required to be paid, having regard to a generally prevalent practice of non levy during that period and exercising statutory powers under the Central Excise Act as applied to service tax.

Service tax exemption for RLNG regasification and transport under Power System Development Fund, subject to operator appointment and certification.
Exempts service tax for re gasification of imported LNG and transportation of incremental RLNG to specified gas based power plants under the Power System Development Fund Scheme, subject to appointment of GAIL/GSPCL as e bid RLNG Operators, eligibility limited to stranded and certain domestic gas plants with PLF below target, PSDF support confined to incremental RLNG fired generation, prescribed certification by CEA, GAIL, plants and Discoms within a stipulated period, and ineligibility for captive generating plants.

Resident private limited company specified as class for advance rulings, clarifying corporate and residency eligibility.
Specification designates resident private limited company as a class of persons eligible for Advance Ruling under the Finance Act, clarifying that "private limited company" takes its meaning from the Companies Act and "resident" from the Income tax Act for determining eligibility.

Exemption on services to SEZ units allows ab initio non payment or refund of service tax subject to approval and conditions.
Exemption from service tax and applicable cesses is granted for services received by SEZ Units or Developers and used for authorised operations, either by refund of tax paid or by permitting ab initio non payment where services are exclusively used. Claimants must obtain Approval Committee approval of specified services, file Form A 1 and receive Form A 2 authorisation for non payment, provide the authorisation to service providers, maintain records, file quarterly Form A 3 returns, and, where refund is sought, apply in Form A 4 within prescribed timelines; refunds and distribution with DTA units follow CENVAT rule 7.

Service tax exemption for services against VKGUY duty credit scrips, subject to scrip registration and specified procedural conditions.
Exemption of service tax is granted for taxable services provided against a Vishesh Krishi and Gram Udyog Yojana duty credit scrip issued under the Foreign Trade Policy, subject to specified excluded export categories and conditions. Conditions include registration of the scrip with the Customs Authority, presentation of the scrip with an invoice issued under rule 4A, Customs debit recording the service tax that would have been leviable, written advice to the jurisdictional Central Excise Officer, treatment of the debit date as date of payment, obligations to pay any short-paid tax and interest, verification and validation by the Officer, retention of debited/validated scrip copies by the service provider, and entitlement to drawback or CENVAT credit against the debited service tax.

Service tax exemption for services against Focus Product Scheme scrips, subject to registration, debiting and validation procedures.
Exemption from service tax is provided for taxable services supplied against a Focus Product Scheme duty credit scrip, subject to conditions: scrip issuance for listed products, exclusion of specified export categories, registration of the scrip with the Customs Authority, presentation with invoice or challan identifying the jurisdictional Central Excise Officer, Customs debiting of the notional service tax on the scrip (treated as payment date), presentation of the debited scrip to the Officer within thirty days with an undertaking for any short debit, Officer validation and recordal, and entitlement to drawback or CENVAT credit against the debited and validated service tax.

Service tax exemption for Focus Market Scheme scrips: allowed subject to scrip registration, Customs debiting and officer validation.
Service tax exemption is provided for taxable services against Focus Market Scheme duty credit scrips issued for exports to notified countries, subject to exclusions. The scrip must be registered with Customs; Customs will debit the service tax on the scrip, notify the Central Excise Officer and the debit date is treated as date of payment. Short payments or tax timing differentials attract interest and must be remedied by the scrip holder. The debited and validated service tax may be used for drawback or CENVAT credit, and any amounts due are recoverable under the Finance Act.

Resident public limited company specified as a class of persons for service tax notification, with statutory company and residency definitions.
The Central Government specifies resident public limited company as a class of persons under sub-clause (iii) of clause (b) of section 96A of the Finance Act, 1994 for service tax purposes. "Public limited company" adopts the Companies Act meaning and includes a private company becoming public by conversion; "resident" adopts the residency meaning applicable to companies under the Income-tax Act, thereby defining the scope of the notified class.

Service Tax Exemption for specified Indian Railways passenger and goods transport services temporarily relieves levy under service tax provisions.
An exemption under section 93 of the Finance Act, 1994 relieves specified taxable services provided by the Indian Railways from service tax under section 66B for a limited period from the date of notification. The exempt services are: (a) passenger transportation by rail, with or without accompanied belongings, when provided in first class or in an air conditioned coach; and (b) transportation of goods by railways.

Rebate of service tax for exporters: entitlement via prescribed rates or document-based refund subject to specified conditions.
Rebate of service tax is allowed to exporters for specified services used for export, by refund, subject to exclusions including services covered by certain CENVAT Credit Rules provisions and where CENVAT credit has been taken. Claims may be made either under a Schedule of rates applied as a percentage of FOB value or on the basis of certified documents evidencing actual service tax paid; procedural registration, shipping bill declarations, minimum thresholds, time limits, certification and verification by Central Excise officers apply, and rebates are recoverable if export proceeds are not realized within the foreign exchange period.

Rebate of duty and service tax on inputs: procedural conditions and documentation for exported services claims.
Rebate of excise duty on inputs and of service tax and cess on input services used in providing services exported (except to Nepal and Bhutan) is available under rule 6A, subject to conditions that the service is exported under rule 6A, duty and tax have been paid to suppliers or to the Central Government if paid directly, total rebate meets a minimum threshold, and no CENVAT credit has been availed; non-compliance or incorrect claims render any rebate recoverable with interest. The notification prescribes pre-export declaration, verification by the jurisdictional officer, procurement and invoice requirements, post-export claim documentation, and sanction procedures using Form ASTR-2.

Small service provider exemption restricts CENVAT credit and excludes branded and reverse charge services when claimed.
Exemption relieves providers whose aggregate value of taxable services in a financial year is below the notified threshold from service tax, excluding services provided under another person's brand or trade name and services subject to reverse charge; providers may opt out for the year. CENVAT credit cannot be availed on input services or capital goods during exemption, credit may be taken only after starting to pay service tax, providers must pay an amount equivalent to credit on inputs in stock when availing exemption, and any unutilised balance credit shall lapse; values from all premises are aggregated for the threshold test.

Service tax exemption for technology incubators requires recognition and annual submission of specified formats to claim and retain benefit.
Exemption from service tax is provided for taxable services rendered by Technology Business Incubators, Science and Technology Entrepreneurship Parks, and recognized bio incubators, conditional on recognition by national bodies and compliance with prescribed reporting. Claimants must submit Format I with incubator details and annex Format II containing each incubatee's particulars and taxable service details before availing the exemption and must repeat the filing annually by 30th June.

Exemption to goods transport agency services: exporters may claim service tax relief subject to prescribed documentation and procedural compliance.
Exemption is granted for service tax on specified goods transport agency services used by an exporter for export of goods, conditional upon production of the consignment note, prior intimation to the Assistant/Deputy Commissioner in Form EXP1, registration with an export promotion council, possession of Import Export Code, registration under the Act, liability to pay service tax for the specified service, issuance of invoices in the exporter's name, and filing half yearly returns in Form EXP2 with certified supporting documents and exporter's certification referencing shipping bill numbers.

Reverse charge: recipient bears service tax on specified notified services, with provider often relieved and recipient allocated payment.
This notification prescribes specified taxable services subject to the reverse charge, shifting service tax payment obligation from provider to recipient for listed services (insurance and recovery agents, goods transport agencies for road freight paid by specified recipients, sponsorships, legal services including senior advocates' representational services to business litigants, director-to-company services, renting of passenger vehicles to non-similar-business persons, manpower and security services, works contract service portion by unincorporated persons, services involving aggregators, and certain cross-border vessel transportation). The Table allocates percentages of tax payable by provider and recipient and contains clarifying explanations on recipient identification and valuation choices.